https://www.taxtmi.com/circulars?id=62383 Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts. en-us Wed, 13 Mar 2019 00:00:00 +0530 Sat, 14 Sep 2019 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=62383 Clarifies GST classification and applicable rates for specified goods and services by applying HSN explanatory notes and the General Rules for Interpretation: fortified toned milk is nil-rated under HSN 0401; all beet and cane sugar under heading 1701 attract the lower rate by exclusion from a higher-rate entry; both plain and modified tamarind kernel powder under chapter 13 attract the lower rate; drinking water supplied for public purposes (not in sealed containers) is nil-rated; normal human plasma and plasma products attract different rates; wipes are classified by essential character under headings for cosmetics or detergents; metallised yarns (kasab) are taxed as yarn; marine engines as vessel parts; cotton quilts defined by filling; bus body building treated as supply or service based on transaction; disc brake pads classed as vehicle parts. Circulars GST - States Wed, 13 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/circulars?id=62383